{"product_id":"direct-tax-laws-and-international-taxation-by-t-n-manoharan-for-ca-final-may-september-2026-january-2027-exams-in-2-volumes-2026-edition-a-y-2026-27","title":"Direct Tax Laws and International Taxation by T.N. Manoharan for CA Final May \/ September 2026 \u0026 January 2027 Exams in 2 Volumes - A.Y - 2026-27","description":"\u003cp\u003e(Includes Cahpters on GAAR, POEM, BEPS \u0026amp; Black Money)\u003c\/p\u003e\n\u003cp\u003eBased on CA New Scheme\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eConcise presentation of the provisions of the Income-tax Law as amended by the\u003cbr\u003eFinance Act, 2025 relevant for students pursuing academic and professional course.\u003cbr\u003e- The concept of tax planning and General Anti Avoidance Rules (GAAR) with reference to\u003cbr\u003evarious sources of income are specifically dealt with.\u003cbr\u003e- Key provisions of Black Money Law have been included.\u003cbr\u003e- Important provision of International Taxation, namely, Transfer Pricing, DTAA,\u003cbr\u003eEqualisation levy, Model Tax conventions, Application and Interpretation of Tax Treaties\u003cbr\u003eand fundamentals of Base Erosion and Profit Shifting (BEPS) are elucidated.\u003cbr\u003e- Updated Rules, important circulars and case law as reported up to October 2025 are\u003cbr\u003ecited. Amendments made to Income-tax Act  though incorporated at appropriate places are given separately in Appendix so as to enable effective revision by the students.\u003cbr\u003e- Answers to the select questions of past 20 examinations of CA Final – Direct tax Laws\u003cbr\u003eand International Taxation (old syllabus) are suitably modified, regrouped and given at\u003cbr\u003ethe end of each chapter.\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"SnowWhiteIndia Publications","offers":[{"title":"Default Title","offer_id":48046102708391,"sku":null,"price":1998.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0730\/4272\/2983\/files\/DTLIntTaxation-26V1front.jpg?v=1772864112","url":"https:\/\/snowwhiteindia.in\/products\/direct-tax-laws-and-international-taxation-by-t-n-manoharan-for-ca-final-may-september-2026-january-2027-exams-in-2-volumes-2026-edition-a-y-2026-27","provider":"SnowWhiteIndia Publications","version":"1.0","type":"link"}